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Readers' forum: French imports

18 March 2019
Issue: 4688 / Categories: Forum & Feedback

Is a VAT number required in France as well as in the UK?

My client used to work for a company that bought car parts from suppliers in Taiwan and sold them to various UK and overseas business customers. He has now started trading in the same market using the same main supplier in Taiwan as his previous employer.

My question relates to VAT. The client has agreed an order with a French-based business for €7 000 – the customer will also be responsible for paying any customs duty when the goods arrive in France from Taiwan (they will never enter the UK). My client will be charged €4 000 by the supplier giving him a healthy profit on the deal.

On the basis that all his customers are in business my client registered for UK VAT on a voluntary basis two months ago and has already issued the invoice to the French customer even though the goods are still...

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